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136 STAT. 1970 PUBLIC LAW 117–169—AUG. 16, 2022 subsection (a) shall be determined by substituting ‘6 per- cent’ for ‘30 percent’. ‘‘(B) ALTERNATIVE RATE.—In the case of any project which satisfies the requirements of paragraphs (5)(A) and (6), subparagraph (A) shall not apply. ‘‘(5) PREVAILING WAGE REQUIREMENTS.— ‘‘(A) IN GENERAL.—The requirements described in this subparagraph with respect to a project are that the tax- payer shall ensure that any laborers and mechanics employed by the taxpayer or any contractor or subcon- tractor in the re-equipping, expansion, or establishment of a manufacturing facility shall be paid wages at rates not less than the prevailing rates for construction, alter- ation, or repair of a similar character in the locality in which such project is located as most recently determined by the Secretary of Labor, in accordance with subchapter IV of chapter 31 of title 40, United States Code. ‘‘(B) CORRECTION AND PENALTY RELATED TO FAILURE TO SATISFY WAGE REQUIREMENTS.—Rules similar to the rules of section 45(b)(7)(B) shall apply. ‘‘(6) APPRENTICESHIP REQUIREMENTS.—Rules similar to the rules of section 45(b)(8) shall apply. ‘‘(7) DISCLOSURE OF ALLOCATIONS.—The Secretary shall, upon making a certification under this subsection, publicly disclose the identity of the applicant and the amount of the credit with respect to such applicant.’’. (b) MODIFICATION OF QUALIFYING ADVANCED ENERGY PROJECTS.—Section 48C(c)(1)(A) is amended— (1) by inserting ‘‘, any portion of the qualified investment of which is certified by the Secretary under subsection (e) as eligible for a credit under this section’’ after ‘‘means a project’’, (2) in clause (i)— (A) by striking ‘‘a manufacturing facility for the produc- tion of’’ and inserting ‘‘an industrial or manufacturing facility for the production or recycling of’’, (B) in clause (I), by inserting ‘‘water,’’ after ‘‘sun,’’, (C) in clause (II), by striking ‘‘an energy storage system for use with electric or hybrid-electric motor vehicles’’ and inserting ‘‘energy storage systems and components’’, (D) in clause (III), by striking ‘‘grids to support the transmission of intermittent sources of renewable energy, including storage of such energy’’ and inserting ‘‘grid mod- ernization equipment or components’’, (E) in subclause (IV), by striking ‘‘and sequester carbon dioxide emissions’’ and inserting ‘‘, remove, use, or sequester carbon oxide emissions’’, (F) by striking subclause (V) and inserting the fol- lowing: ‘‘(V) equipment designed to refine, electrolyze, or blend any fuel, chemical, or product which is— ‘‘(aa) renewable, or ‘‘(bb) low-carbon and low-emission,’’, (G) by striking subclause (VI), (H) by redesignating subclause (VII) as subclause (IX), (I) by inserting after subclause (V) the following new subclauses: 26 USC 48C. Certification. Public information. Applicability. Applicability. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00154 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw